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dc.contributor.authorSakin, Turgay
dc.contributor.authorEsen, Özgür Muhittin
dc.date.accessioned2023-02-21T07:54:00Z
dc.date.available2023-02-21T07:54:00Z
dc.date.issued2022
dc.identifier.citationEsen Ö. M., Sakin T., "The Effects of Covid 19 Pandemic to "Events After the Reporting Date": A Content Analysis on Turkish Firms", Econder International Academic Journal, cilt.6, sa.1, ss.36-48, 2022
dc.identifier.othervv_1032021
dc.identifier.otherav_102a5fcf-b9dc-4975-9e77-be6474061e9b
dc.identifier.urihttp://hdl.handle.net/20.500.12627/186209
dc.identifier.urihttps://doi.org/10.35342/econder.987113
dc.description.abstractThe Covid pandemic has had significant effects all over the world, and these effects have been and will be researched in various dimensions. In this study, the effect of the Covid pandemic on financial reporting was assessed and analyzed within the framework of IAS 10 Events After the Reporting Date. In the study, the interim financial statements of the companies included in the BIST 100 index as of 31 March 2020 were examined. 80% of the companies inspected made a statement regarding covid in events after the reporting date or in another footnote. 53 companies that made an after the reporting period event disclosure made statements about the covid pandemic. And only 3 companies made sufficient statement about the effects of the pandemic. In conclusion companies do not make sufficient and quality statements regarding the covid pandemic in their financial reports.
dc.language.isoeng
dc.subjectSosyal Bilimler (SOC)
dc.subjectSosyal ve Beşeri Bilimler
dc.titleThe Effects of Covid 19 Pandemic to "Events After the Reporting Date": A Content Analysis on Turkish Firms
dc.typeMakale
dc.relation.journalEconder International Academic Journal
dc.contributor.departmentİstanbul Üniversitesi , İşletme Fakültesi , İşletme Bölümü
dc.identifier.volume6
dc.identifier.issue1
dc.identifier.startpage36
dc.identifier.endpage48
dc.contributor.firstauthorID4233942


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